South Dakota Statutes
§ 10-6-155 — Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.
If the assessed valuation of any real property increases by more than twenty percent in a year, the director shall provide written notice to the property owner, unless the property was subject to an addition, improvement, or change in use or classification. The director shall provide in the written notice:
(1)Notification of the current assessed valuation, the prior year's assessment, and the percentage increase of the assessed valuation;
(2)A statement that the director will provide to the property owner, upon request, sales of comparable property or other information supporting the increased assessed valuation; and (3) Information about the appeal process. The secretary of the department may promulgate rules, pursuant to chapter 1-26 , concerning the form and content of the no
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South Dakota § 10-6-155 (Notice to real property owners of certain increases in assessed valuation--Contents--Promulgation of rules.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2007, ch 46, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-75; SL 2021, ch 44, §§ 40, 44.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.